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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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INDONESIA
Jurnal Paradigma Akuntansi
Published by Universitas Tarumanagara
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan dan bidang akuntansi umum lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,367 Documents
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DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI TAHUN 2019-2021 Thasya, Syam Hafiva; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31149

Abstract

This study was conducted with the aim to analyze the effect of tax avoidance on between profitability, leverage and firm size in manufacturing companies sector consumer goods listed on the Indonesian Stock Exchange (IDX). The sample of this study used in this study by utilizing 93 data consisting of 31 manufacturing companies in the consumer goods sector with the research population selected from the 2019-2021 period used purposive sampling method. The software for data processing used in this study is Eviews 12. Based on this research, the results show that profitability has a negative effect on tax avoidance. Meanwhile, leverage has no effect on tax avoidance and firm size has no effect on tax avoidance.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DI KELURAHAN KELAPA GADING TIMUR Soros, George; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31197

Abstract

This study aims to analyze how the role of tax socialization, tax morality, and perceptions of justice on the compliance of MSME taxpayers in Kelapa Gading Timur Village. The method chosen in this research is non-probability sampling and purposive sampling method. The valid data sample is 100 respondents. The results of data collection processed by Microsoft Excel 2013 and the SPSS program (Statistical Product and Service Solution) 25. The results of the research carried out show that partially taxation socialization, tax morality, and perceptions of justice have a positive and significant effect on taxpayer compliance. The implication of this research is the need to increase socialization for MSME taxpayers regarding the importance of taxation, where there are still many taxpayers who do not understand and understand their tax obligations.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Salim, Felisia; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31210

Abstract

This study aims to determine and analyze the effect of liquidity, capital structure, and business risk on the company's financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample used in this research is 70 companies, which is the result of selection using purposive sampling method to obtain valid data. The data processing technique uses multiple regression analysis assisted by a computer-based program, namely Eviews (Economic Views) version 12. Based on the results of the F test the results of this study indicate that liquidity, capital structure, and business risk simultaneously (simultaneously) have a significant effect on company's financial performance. Based on the t-test (partial) the results show that liquidity and business risk have no positive and significant effect on the company's financial performance. Meanwhile, only the capital structure has a positive and significant effect on the company's financial performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN SEBELUM DAN DI MASA PANDEMI COVID-19 Aurellia, Ivana; Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31211

Abstract

This study aims to examine the effect of capital structure, liquidity, firm size, and intellectual capital on firm performance in manufacturing companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic, and differences in average firm performance before and during Covid-19 pandemic. The sample was selected by purposive sampling method and use 77 manufacturing companies as sample for 2019 representing pre-pandemic condition and 2020 representing condition during the pandemic. Hypothesis testing with regression analysis and Wilcoxon signed-rank test using IBM SPSS 25 program and Microsoft Excel 2016. Research before and during pandemic shows intellectual capital has significant effect on firm performance and found insignificant differences between average firm performance before and during pandemic. The implication is the need to increase the intellectual capital on resources in the company in order to improve company performance.
PENGARUH GROWTH OPPORTUNITY, FIRM SIZE, LEVERAGE DAN NET WORKING CAPITAL TERHADAP CASH HOLDING Nathania, Theofanne Adriel; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31213

Abstract

Obtain evidence relating to the effect of growth opportunity, firm size, leverage and net working capital on cash holding with the research subject of companies with the manufacturing sector listed on the Indonesian Stock Exchange in 2016-2020 or 5 consecutive years with a sample size of 59 companies in the manufacturing sector after determining the minimum number of samples using the Slovin formula and sorting using the purposive sampling method is the purpose of why this research was carried out. The use of the SPSS 25 program is applied in processing research data so that research results such as growth opportunity have a positive and significant impact on cash holding. Then, leverage along with net working capital has a significant negative effect on cash holding. Meanwhile, firm size has a positive but not significant effect on cash holding.
PENGARUH LEVERAGE, SIZE, AGE, DAN CASH FLOW TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR Setiawan, Fedra Valeria; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31228

Abstract

The purpose of this study is to find out empirically how the influence of leverage, firm size, firm age, and cash flow on financial performance of manufacturing companies in the non-cylical consumption sector period 2017-2020. The sample collection method used is judgement sampling with 31 manufacturing companies and 124 total observations of manufacturing companies data. This research uses Eviews version 12.0 as a data processing software. This study shows results that cash flow have a positive effect on financial performance, but leverage, firm size, and firm age have no effect on financial performance.
PENGARUH LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Winata, Jimmy; Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31244

Abstract

This study aims to determine the effect of leverage, dividend policy, and firm size on firm value in manufacturing companies listed on the Indonesian stock exchange during 2018-2020. The sample was selected using purposive sampling method and 39 companies valid data. The data processing technique uses multiple regression analysis assisted by the Eviews 12 SV Lite program and Microsoft Excel 2010. The results of this study indicate that leverage and dividend policy do not have a significant effect on firm value while firm size has a significant effect on firm value. Leverage has no effect on firm value because companies tend to fund their assets with their own capital. Dividend policy has no significant effect on firm value because most investors do not see how much dividends distributed by the company to shareholders. Firm size has a negative and significant effect on firm value, which means The bigger the company, the lower the value of the company.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI KINERJA PERUSAHAAN Andreas, Jonathan; Hadi, Hadi
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31245

Abstract

The Purpose of this study is to determine the impact of Board Independence, Foreign Ownership, and Capital Structure on Firm Value with the Mediation of Firm Performance. This Research uses data from manufacturers company listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was selected using Purposive Sampling and the results are 21 Companies. The data was processed by SmartPLS 3.3.9 application. The results of this research showed that Board Independence has a negative and significant impact on firm value, Foreign Ownership has a positive and significant impact on firm value, Capital Structure has a positive but not significant impact on firm value,Board Independence and Foreign Ownership has a positive and significant impact on Firm Performance, Capital Structure has a negative and significant impact on Firm Performance, Board Independence has a positive and significant impact on firm value with firm performance mediation, Foreign ownership has a positive and significant impact on firm value with firm performance mediation, capital structure has a negative and significant impact on firm value with firm performance mediation, and firm performance has a positive and significant impact on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA TAHUN 2018-2020 Limanjaya, Vinson; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31247

Abstract

The purpose of this research is to find out empirically the effect of profitability, liquidity, capital structure, firm size, and dividend policy on firm value. The population used in this study are manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2020. The sample selection method used is purposive sampling. The companies used as research objects are 42 companies out of a total of 168 companies listed on IDX. Data processing techniques using multiple regression analysis what helped by Eviews 12 Program for Windows and Microsoft Excel 2019. The results obtained from this study are that profitability has a positive and significant effect on firm value, liquidity and firm size have positive and insignificant effect on firm value, capital structure has a negative and significant effect on firm value and dividend policy has a negative and insignificant effect on firm value. The implication of this study is to increase the role of management to create good decision that will increase the firm value.
PENGARUH INTERNATIONALIZATION TERHADAP IPO PERFORMANCE DENGAN FOUNDER’S ROLE SEBAGAI MODERASI PADA PERUSAHAAN IPO TAHUN 2017-2021 Meilina, Vera; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31258

Abstract

This research aims to show how firm size, firm age, hot market and internationalization affect IPO underpricing on listed company in Bursa Efek Indonesia (BEI) during 2017-2021. Sample was selected using disproportionate stratified random sampling method and the valid data was 79 companies. The Data is processed using multiple regression analysis method with SPSS program (Statistical Package for the Social Sciences) version 25 released on Windows and Microsoft Excel 2010. The result of this study indicate that internationalization have no significant effect on IPO underpricing and adding moderating variable will not affect the significance of internationalization on IPO underpricing on a company with founder CEO, and strengthen the effect of internationalization on IPO underpricing on a company with non-founder CEO. This implies that non-founder CEO will bring a more positive signal to the company, because non-founder CEO will enhance management in more complex and bigger company.

Page 109 of 137 | Total Record : 1367

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